G/TBT/N/USA/1924  
28 September 2022  
(22-7286) Page: 1/2 
Committee on Technical Barriers to Trade  Original:  English  
 
  
NOTIFICATION  
The following notification is being circulated in accordance with Article 10.6  
 
1. Notifying Member:  UNITED STATES OF AMERICA  
If applicable, name of local government involved (Article 3.2 and 7.2):   
2. Agency responsible:   
Alcohol and Tobacco Tax and Trade Bureau (TTB), Department of the Treasury [1955]  
Name and address (including telephone and fax numbers , email and website 
addresses, if available) of agency or authority designated to handle comments 
regarding  the notification shall be indicated if different from above:   
Please submit comments to: USA WTO TBT Inquiry Point, Email: usatbtep@nist.gov  
3. Notified under Article 2.9.2 [  ], 2.10.1 [  ], 5.6.2 [  ], 5.7.1 [  ], 3.2 [  ], 7.2 [  ], 
other  [X]: Soliciting comments on the regulatory amendments adopted in a temporary 
rule and on the amendment proposed in this notice of proposed rulemaking. The 
temporary rule establishes procedures for taking advantage of quantity -limited reduced 
tax rates and tax credits applicable to imported alcohol products.  
4. Products covered (HS or CCCN where applicable, otherwise national tariff 
heading. ICS numbers may be provided in addition, where applicable):  Federal 
excise tax  benefits, imported alcohol; Alcoholic beverages (ICS code(s): 67.160.10)  
5. Title, number of pages and language(s) of the notified document:  Implementation 
of Refund Procedures for Craft Beverage Modernization Act Federal Excise Tax Benefits 
Applicable t o Imported Alcohol; (15 page(s), in English)  
6. Description of content:  Notice of proposed rulemaking - Elsewhere in this issue of the 
Federal Register, by means of a temporary rule, the Alcohol and Tobacco Tax and Trade 
Bureau (TTB) is implementing certa in changes made to the Internal Revenue Code by the 
Taxpayer Certainty and Disaster Tax Relief Act of 2020 (Tax Relief Act of 2020), which 
amended the Craft Beverage Modernization Act (CBMA) provisions of the Tax Cuts and 
Jobs Act of 2017. The temporary ru le establishes procedures for taking advantage of 
quantity -limited reduced tax rates and tax credits applicable to imported alcohol products. 
The text of the regulations in that temporary rule serves as the text of the proposed 
regulations. This document a lso proposes to amend the regulations to clarify that a foreign 
producer may not assign CBMA tax benefits on distilled spirits, wine, or beer unless it 
produces the product. In this document, TTB is soliciting comments on the regulatory 
amendments adopted in the temporary rule and on the amendment proposed in this 
notice of proposed rulemaking.  
7. Objective and rationale, including the nature of urgent problems where 
applicable:  Cost saving and productivity enhancement  G/TBT/N/USA/1924  
 
- 2 - 
 
  8. Relevant documents:   
87 Federal Register (FR) 58043, 23 September 2022; Title 27 Code of Federal Regulations 
(CFR) Parts 26 and 27:  
https://www.govinfo.gov/content/pkg/FR -2022-09-23/html/2022 -20413.htm  
https://www.govinfo.gov/content/pkg/FR -2022-09-23/pdf/2022 -20413.pdf  
Temporary rule; Treasury decision published 23 September 2022 will be notified as Add.1:  
https://www.govinfo.gov/content/pkg/FR -2022-09-23/html/2022 -20412.htm  
https://www.govinfo. gov/content/pkg/FR -2022-09-23/pdf/2022 -20412.pdf  
This notice of proposed rulemaking and the Temporary rule; Treasury decision  are 
identified by Docket Number TTB -2022-0009. The Docket Folder is available on 
Regulations.gov at https://www.regulations.gov/docket/TTB -2022-0009/document  and 
provides access to primary documents as well as comments received. Documents are also 
accessible from Regulations.gov  by searching the Docket Number. WTO Members and 
their stakeholders are asked to submit comments to the USA TBT Enquiry Point  by or 
before 4pm Eastern Time  on 22 November 2022. Comme nts received by the USA TBT 
Enquiry Point from WTO Members and their stakeholders will be shared with the regulator 
and will also be submitted to the Docket  on Regulations.gov if rec eived within the 
comment period.  
9. Proposed date of adoption:  To be determined  
Proposed date of entry into force:  24 October 2022  
10. Final date for comments:  22 November 2022  
11. Texts available from:  National enquiry point [ ] or address, telephone and fax 
numbers and email and website addresses, if available , of other body:   
https://members.wto.org/crnattachments/2022/TBT/USA/22_662 0_00_e.pdf